RelatedUpdates

Recently, we have discussed in detail section 101 (i.e. Orders of Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 102 of the CGST Act 2017. Complete Details of CGST Section 102 – Rectification of advance ruling. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within a period of six months from the date of the order:

Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.